How to … Have a Political Voice
Nonprofits must take extraordinary care when they step into the political arena. As has been seen recently, the Internal Revenue Service doesn’t mess around when there’s a question of whether churches and charities have crossed the line and become “directly or indirectly involved in campaigns of political candidates.” That said, nonprofits need not be completely apolitical — they just can’t be partisan, or else they risk losing their tax-exempt status.
The IRS has posted the relevant law, along with a plethora of helpful examples, here. In a nutshell:
- Voter education activities, including get-out-the-vote drives and the presentation of public forums, are permitted, as long as they don’t favor or oppose specific candidates.
- Political, and even partisan, viewpoints expressed by nonprofit leaders are permitted, as long as those comments are not presented as representative of the organization or are delivered at its official functions.
- A nonprofit may invite political candidates to its events, as long as the same opportunity is presented to other candidates, the organization doesn’t indicate support for the invited candidates, and no political fundraising at those events.
- Nonprofits may articulate and advocate positions on political issues, but “must avoid any issue advocacy that functions as political campaign intervention.”
There are other guidelines about business activities, websites, and appearances by candidates in non-candidate capacities. I’m not a lawyer, so certainly check with your counsel if you have specific questions, but the IRS’s guidelines are a very useful jumping-off point.
“How to …” appears Mondays at the 501(c) Files. | 501(c)
Tags: Internal Revenue Service, IRS, nonprofits and political activity, nonprofits and tax-exempt statusRelated Stories
POSTED IN: Government, Politics
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